A. A tax is hereby imposed upon the admission to places of amusement as defined in § 549-702, "Amusement" hereof, at the rate of 5% of the established price charged the general public, or a limited or select group thereof, by any producer for such admission, which shall be paid by the person acquiring the same.
(1) With regard to any producer (as defined herein) that is required to report gross receipts for admissions to amusements to any franchiser, licensor or to any other party or entity to which said producer may be required to pay royalties, license fees or other charges based on admissions revenue, the tax imposed herein shall be calculated on the basis of the gross receipts so reported.
B. This tax shall apply only to admission charges for amusements (as defined in § 549-702 hereof, that are held at any stadium, facility, arena, convention center, civic center, theater or other similar facility owned in whole or in part by the City of Reading or any authority to which the City of Reading has any power to appoint representatives or board members.
(1) Any amusements for which the City of Reading and/or the Reading School District shall act as producer shall be exempt from the tax imposed hereinafter.
(2) Any amusements taking place on any playground or other facility operated by the Recreation Department of the City of Reading Public Works Department shall be exempt from the tax imposed hereunder.
C. In the case of persons having the permanent use of boxes or seats in any place of amusement, or a lease for the use of such box, or seat in such place of amusement, the tax imposed by this Part shall be computed on the established price for which a similar box or seat is sold for each performance or exhibit, at which the box or seat is used or reserved by or for the lessee or holder, and then shall be paid by the lessee or holder. The terms of this subsection shall not apply to any producer whose tax is calculated pursuant to § 549-704A(1) set forth.